摘要
审计作为一种独立的经济监督活动,是经济运行的免疫系统。随着5G、大数据、区块链、物联网等先进科学技术的发展,我国电商企业的商务模式不断更新,这种有别于传统行业的电商企业的快速发展给审计工作的开展带来了巨大的挑战。本研究以拼多多为例,探讨了电商企业如何在大数据这种大环境下有效的控制审计风险。研究发现,拼多多乃至电商企业的审计风险主要集中在审计对象和审计主体两方面,防范审计风险的关键在于利用大数据技术和云审计平台,实施“精准性”和“共享性”审计以及提升注册会计师的综合素养。研究可为其他新兴电商平台构建智能化审计体系提供实践参考,同时也为传统企业数字化转型过程中的审计工作改进提供有益启示。
As an independent economic supervision activity,audit is the immune system of economic operation.With the development of advanced science and technology such as 5G,big data,blockchain,and the Internet of Things,the business model of our country's e-commerce enterprises is constantly updated,and the rapid development of e-commerce enterprises that are different from traditional industries has brought great challenges to the development of audit work.This study takes Pinduoduo as an example to explore how e-commerce companies can effectively control audit risks in the environment of big data.The key to preventing audit risks is to use big data technology and cloud audit platforms to implement"accurate"and"shared"audits and improve the comprehensive quality of certified public accountants.This study can provide a practical reference for other emerging e-commerce platforms to build intelligent audit systems,and also provide useful enlightenment for the improvement of audit work in the process of digital transformation of traditional enterprises.
作者
王柳莹
Liuying Wang(East China Jiaotong University,Nanchang 330000,Jiangxi,China)
关键词
大数据
电商企业
风险控制
Big Data
E-Commerce Enterprise
Risk Control
作者简介
王柳莹(2000-),女,汉族,学士学位,财务会计方向。
